04.28.22

Extension of fraud reverse charge measure

An overriding objective relating to the implementation of e-invoicing has always been to reduce VAT fraud. A specific means to achieve this is through the reverse charge mechanism.

The reverse charge mechanism is where liability to pay the VAT shifts to the buyer rather than the supplier.

This is important, as cross-border transactions in theory, by virtue of intra-community supplies, should be subject to zero VAT. However, to exploit this, it is possible to sell goods / services domestically, charge and then pocket the VAT. The reverse charge counters this as responsibility to pay VAT lies with the buyer, and not the supplier.

It has been proposed that this is extended until 31 December 2025.

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